GENERAL MOTORS CORP., CHEVROLET MOTOR DIV. v. LIMBACH

No. 88-720.

47 Ohio St. 3d 72 (1989)

GENERAL MOTORS CORPORATION, CHEVROLET MOTOR DIVISION (N.K.A. HYDRA-MATIC DIVISION), APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 13, 1989.


Attorney(s) appearing for the Case

Carlile, Patchen, Murphy & Allison and Robert J. Kosydar, for appellant.

Anthony J. Celebrezze, Jr., attorney general, and Richard C. Farrin, for appellee.


Per Curiam.

We will address each of the contested purchases seriatim.

I

Designs and Drawings

GM contracted with several outside design firms to design machinery. The design firms customarily sent the designs on tracings to GM. GM usually sent the tracings to other firms which produced the machinery that GM used in the production process. The machinery had to conform to the design on the tracing.

In a notice of additional...

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